Legal Certainty of Filing Judicial Review in Tax Dispute Resolution After the Constitutional Court Decision No. 24/PUU-XXI/2024
DOI:
https://doi.org/10.59141/jiss.v6i1.1549Keywords:
Judicial review, legal certainty, tax disputes, Directorate General of Taxes, Constitutional Court, legal justiceAbstract
Judicial review plays a crucial role in ensuring justice and legal certainty in tax dispute resolution, particularly in Indonesia, which adheres to the principle of a rule of law (Recht Staat). The Constitutional Court Decision No. 24/PUU-XXI/2024, however, limits the Directorate General of Taxes from filing judicial reviews, creating challenges for addressing errors in tax dispute decisions. This research uses a normative juridical approach to analyze the legal implications of this restriction, examining its impact on state revenue and legal fairness. Findings indicate that such limitations not only reduce legal certainty but also hinder the correction of judicial errors, potentially causing state financial losses. To address these issues, the study recommends a regulatory model that balances the rights of both taxpayers and tax authorities, fostering fair legal certainty and supporting tax revenue optimization for the State Budget. This regulatory refinement is vital for maintaining justice and fiscal stability in Indonesia.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Vidyatika Dwi Listanti
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International. that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
